What is the recommended leading practice workflow for a compensation template?

What is the recommended leading practice workflow for a compensation template?
A . Process Setup ― Manager Planning ― Next Level Manager Review ― Third Level Manager Review ― Complete
B . Process Setup ― Manager Planning ― Next Level Manager Review ― Final Review ― Complete
C . Manager Planning ― Next Level Manager Review ― Compensation Admin Review ― HR Manager Planning ― Complete
D . Manager Planning ― Next Level Manager Review ― HR Manager Planning ― Complete

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Answer: B